https://www.taxtmi.com/caselaws?id=778043 HC dismissed the petition, holding that tax demands and show-cause notices issued before NCLT approval of the resolution plan (04.10.2024) are extinguished if not included in the approved plan. Relying on SC precedent, the court found revenue claims arising prior to the approval date cannot be continued once a resolution plan is sanctioned under s.31 of the IBC. Because the impugned orders predated the resolution-plan approval and were not part of the plan, the petition was disposed of. en-us Mon, 18 Aug 2025 00:00:00 +0530 Tue, 09 Sep 2025 08:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778043 HC dismissed the petition, holding that tax demands and show-cause notices issued before NCLT approval of the resolution plan (04.10.2024) are extinguished if not included in the approved plan. Relying on SC precedent, the court found revenue claims arising prior to the approval date cannot be continued once a resolution plan is sanctioned under s.31 of the IBC. Because the impugned orders predated the resolution-plan approval and were not part of the plan, the petition was disposed of. Case-Laws GST Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778043